Can you claim the transfer of certain amounts from your spouse or common-law partner (line 326)?

Answer

You can claim certain amounts transferred from your spouse or common-law partner at line 326 on your Schedule 1, Federal Tax. To calculate your claim, complete Schedule 2, Federal Amounts Transferred From Your Spouse or Common-law Partner, as follows:

Age amount – line 301

• If your spouse or common-law partner was 65 years of age or over on December 31, 2016, and:
  • his or her net income is $35,927 or less, enter $7,125 on line 353 of Schedule 2.
  • his or her net income is less than $83,427 but more than $35,927, complete the calculation for line 301 on the Federal Worksheet to determine your spouse's or common law partner's age amount. Enter the result of this calculation on line 353 of Schedule 2.

Family caregiver amount for children under 18 years of age – line 367

• If your spouse or common-law partner is eligible to claim the family caregiver amount for children under 18 years of age on line 367 of Schedule 1, enter this amount on line 361 of Schedule 2.

Pension income amount – line 314

• If your spouse or common-law partner received eligible pension, superannuation or annuity payments, complete the calculation for line 314 on the Federal Worksheet to determine your spouse's or common-law partner's pension income amount. Enter the result of this calculation on line 355 of Schedule 2.

Disability amount (for self) – line 316

• If your spouse or common-law partner was eligible for the disability tax credit (line 316) for a prior year and still meets the eligibility requirements, you can claim this amount without submitting a new Form T2201, Disability Tax Credit Certificate. However, you have to send us one if the previous period of approval ended before 2016 or we ask you to do so.
• If your spouse or common-law partner is 18 years of age or over and eligible for the disability tax credit, enter $8,001 on line 357 of Schedule 2.
• If your spouse or common-law partner is under 18 years of age and eligible for the disability tax credit, complete the calculation for line 316 on the Federal Worksheet to determine your spouse's or common-law partner's disability amount. Enter the result of this calculation on line 357 of Schedule 2.
• If this is a new claim, you are not eligible to use EFILE or NETFILE. Submit a completed (including Part A) Form T2201, certified by a medical practitioner, with your paper return. Your claim will be reviewed before we assess your return to determine if your spouse or common-law partner qualifies for the credit.

Tuition, education, and textbook amounts – line 323

• If your spouse or common-law partner qualified for the tuition, education and textbook amounts and he or she has completed Form T2202A, Tuition, Education, and Textbook Amounts Certificate, Form TL11A, Tuition, Education, and Textbook Amounts Certificate – University Outside Canada, Form TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club, or Form TL11C, Tuition, Education, and Textbook Amounts Certificate – Commuter to the United States, designating you as the individual who can claim the transfer, enter the transfer amount on line 360 of Schedule 2. The amount on line 360 cannot be more than the amount on line 23 of your spouse's or common-law partner's Schedule 11, Federal Tuition, Education, and Textbook Amounts.
• Do not submit any forms or receipts for your spouse's or common-law partner's tuition, education, and textbook amounts with your return. Keep them in case we ask to see them at a later date.

Enter, on line line 326 of Schedule 1, Federal Tax, the amounts from line 10 of Schedule 2.

Remember to complete the "Information about your spouse or common-law partner" in the "Identification and other information" area on page 1 of your return.

You have told us:

• you had a spouse or common-law partner in the tax year;
• your spouse or common-law partner qualified for one or more
  non-refundable tax credit amounts;
• your spouse or common-law partner did not require the total amount that he or she qualified for to reduce his or her federal taxable income to zero.

Return to Eligibility

Forms and publications

• General Income Tax and Benefit Package – Guide, Returns, Schedules

Date modified:

2017-01-03